2006 (12) TMI 325

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri Sanjay Kumar, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. The first appellant M/s. Rivona Industries Ltd., Jaipur is a 100% EOU. It imported Stainless Steel Sheets without payment of Customs duty, upon an undertaking that the steel consignments so imported would be used for export production (cutle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rement for pre-deposit of the above duty demands and penalties. 6. The stay applications are being canvassed on the ground that the appellant's export unit status (LoP) has been extended by the export zone processing authorities, despite the issue of the impugned show cause notice by the Customs Authority. The submission is that, in view of the order of the export processing zone authoriti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... founded and that charges have been properly replied, we find the position to be to the contrary. Records recovered during the investigation revealed that imported steel consignments were transported to Bombay, instead of being used for manufacture. The explanation offered is that they were sent from Jaipur to Bombay merely for slitting into smaller dimension sheets for making them suitable for ma....